ORDER A.K. Ganguly, J. - These three reference cases being CE REF Case Nos. 10 of 2003, 11 of 2003 and 12 of 2003 were heard analogously as they arise out of a common final order dated 28th January, 2003 passed by the Customs Excise and Gold (Control) Appellate Tribunal. East Zonal Bench, Kolkata (hereinafter referred to as "Tribunal"). By the said final order, by a majority decision, the three appeals filed by the J.K. Corporation Limited (hereinafter referred to as "Company") were rejected. Certain questions of law were framed in the statement of cases forwarded by the Tribunal. But when hearing commenced before this Bench, this Court, with consent of the learned Counsel for the parties, re-framed the questions of law which are common in all these cases and are as follows: